Revenue eBrief No. 128/26
31 August 2026
Capital Gains Tax (CGT) Miscellaneous exemptions for certain kinds of property
Tax and Duty Manual Part 19-07-10 ("Miscellaneous exemptions for certain kinds of property (S.613)") has been updated to reflect the amendments made to section 613 of the Taxes Consolidation Act 1997 by section 77 of Finance (No. 2) Act 2013, section 41 of the Mother and Baby Institutions Payment Scheme Act 2023 and section 30 of Finance Act 2024, being:
- the exemption from chargeable gains of relevant payments made under, or in connection with, the Magdalen Restorative Justice Ex-Gratia Scheme,
- the exemption from chargeable gains of relevant payments made under the Mother and Baby Institutions Payment Scheme, and
- the exemption from chargeable gains of relevant payments made under the CervicalCheck non-disclosure ex-gratia Scheme, the CervicalCheck Tribunal Act 2019, and claims concluded by way of settlement and court order.